Wilbur has been offered a job at a salary that would put him in the 24% marginal tax bracket. In addition to his salary, he would receive health insurance coverage. Another potential employer does not offer health insurance but has agreed to match the first offer on an after-tax and insurance basis. The cost of health insurance comparable to that provided by the other potential employer is $9,000 per year.

Round your answer to the nearest dollar. Wilbur will not be able to deduct the insurance as a medical expense because of the adjusted gross income floor and/or the standard deduction.

How much more in salary must the second potential employer pay so that Wilbur's financial status will be the same under both offers?